Spain opens tax campaign

Spain’s annual income-tax campaign is now fully in motion, and the key thing is simple: this is the filing season for income earned in 2025, not 2026. Online filing opened on April 8, 2026, and the deadline is June 30, 2026. That sounds routine, but the hard part this year is not the calendar. It’s figuring out who must file, which income goes in which bucket, and how special cases like foreign pensions or old mutualist claims fit in. (sede.agenciatributaria.gob.es) ### What is open right now? The online system is already open through Renta WEB and Renta Directa, so taxpayers can check fiscal data, review draft returns, and file now. Spain’s tax agency has also put the campaign help tools live — including the virtual assistant, the income-tax information service, and the appointment system for later phone and office help. (sede.agenciatributaria.gob.es) ### What are the dates that actually matter? There are really four dates to remember. April 8 was the start of online filing. April 29 was the first day to book a phone appointment. May 6 is when phone preparation begins. May 29 is when office appointments open, and in-person help starts June 1. Everything ends June 30. If you wait for human he(sede.agenciatributaria.gob.es)adline. (sede.agenciatributaria.gob.es) ### Who definitely has to file? This is where people get caught. Spain’s tax agency says filing depends on the source and amount of income, not just the total. Self-employed workers must file regardless of how much they ear(sede.agenciatributaria.gob.es) people with only limited income, but it does not override those special cases. (sede.agenciatributaria.gob.es) ### Why are pensions the messy part? Because “pension” is not one tax category. A Spanish public pension, a private pension plan payout, a mutual society benefit, and a pens(sede.agenciatributaria.gob.es)ith more than one income stream need to map each stream before they trust the draft return. (sede.agenciatributaria.gob.es) ### What if the pension comes from abroad? If you are tax-resident in Spain, foreign-source income can still belong on the Spanish return. The catch is that the exact treatment depends on the tax treaty with the country paying the pension. Some pensions are taxed only in Spain, some can also be taxed in(sede.agenciatributaria.gob.es)me” — it is a treaty question. (sede.agenciatributaria.gob.es) ### What changed for older mutualists? One live issue this campaign is the DT2 mechanism for mutualists. Spain’s tax agency says the 2025 return is where DT2 can be applied, and it also links this campaign to refund requests for tax years 2019 to 2022 and earlier non-prescribed years. That matters for some retirees whose historic pension contributions were taxed in ways now being corrected. (sede.agenciatributaria.gob.es) ### Is the draft return enough? Not always. Draft returns are useful, but they are only as good as the data already loaded. Foreign pensions, mixed public and private retirement income, self-employment periods, and treaty-based deductions are exactly the kind of things that deserve a manual check. Think of the draft as a starting point, not a verdict. (sede.agenciatributaria.gob.es) ### Bottom line Spain’s 2025 income-tax season is open, but this year’s real job is classification. The deadline is fixed. The risk is getting the income map wrong. (sede.agenciatributaria.gob.es)